PENGARUH PROFITABILITAS DAN REPUTASI KAP TERHADAP TIMELINESS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Goods Yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2013)

Abstract

This study aimed to test the profitability of the proxied by return on equity (ROE), the reputation of public accounting firms and firm size as a control variable to the timeliness of financial reports on consumer goods manufacturing companies listed in Indonesia Stock Exchange 2009-2013.Penelitian year period is done  Indonesia Stock Exchange in the period of 2009-2013, using research methods quantitative analysis. Based on the research results do not significantly influence the  profitability of timeliness of financial reports. high profitability is a good signal that companies are more likely to report their financial statements to interested parties.Reputation public accounting firms showed significant effect on the timeliness of financial reports. Public accounting firms that are large and have a good reputation able to audit more efficient, have greater flexibility in the scheduling of the audit so  that the audit can be completed on time. F-test variable profitability and reputation of public accounting firms jointly affect the timeliness of financial reports. This shows that companies with high profitability and the value of using a reputable public accounting firms Big Four have a tendency to be more timely to submit financial reports to the public.